Former San Diego councilmember challenges court ballot wording for June 2026 Empty Homes Tax measure
A lawsuit targets how the vacancy-tax proposal will be presented to voters
A former San Diego City Council member has filed a lawsuit seeking changes to the way a proposed “Empty Homes Tax” will be described to voters on the June 2, 2026 municipal special election ballot. The court action centers on ballot language and election materials tied to the measure the City Council voted to place before voters earlier this month.
The City Council voted 8-1 on March 3, 2026, to advance the proposed empty-homes levy to the June ballot and directed the City Attorney to prepare the ballot title, summary and an impartial analysis. The measure would add a new section to the municipal code establishing an annual tax on certain residential properties that meet the definition of an “empty home,” with tax rates set to escalate in later years.
What the measure would do if approved
The proposal is designed to discourage long-term residential vacancy and, separately, to generate revenue for housing-related purposes. Under the structure approved for the ballot process, an empty home would generally be a residential unit that is not occupied for most of the year, subject to specified exemptions.
Tax trigger: vacancy beyond a defined number of days within a year.
Tax level: an annual charge that begins at thousands of dollars per qualifying home, with higher amounts in later years.
Timing: the program would not take effect immediately after a June 2026 approval; administrative steps and implementation timelines extend into later years.
Legal and procedural disputes surrounding the ballot measure
The new lawsuit arrives amid broader legal questions raised during the City Council’s deliberations about whether a vacancy tax could face challenges under state law and constitutional rules governing local taxation. During the March 3 vote, at least one council member cited concerns about the city’s legal posture and the risk of litigation, referencing court developments affecting a similar vacant-home tax adopted in San Francisco that has faced ongoing legal challenges.
The dispute now before the court focuses on election law requirements that ballot titles, summaries and analyses be accurate and not misleading. Challenges of this kind typically seek a court order directing city election officials to revise wording before ballots are finalized, arguing that the phrasing could influence voter understanding of what the measure would do or how it would operate.
What happens next
Key deadlines for ballot materials will shape the timeline for the case. City election administration requires finalized titles, summaries, analyses and argument filings well in advance of the June 2 election. If a judge orders changes, revisions would need to occur quickly enough to avoid disrupting ballot production and voter-information materials.
The June 2, 2026 election will decide whether San Diego adopts a new vacancy-based tax framework for certain residential properties.
The City Attorney’s office, the City Clerk’s office and election administrators are expected to be central to the court proceedings because they are responsible for preparing and disseminating the official ballot text and voter information. The outcome will determine whether the measure appears on the ballot with revised language or proceeds under the city’s current draft descriptions.